{"code":"RTC","codeName":"Revenue and Taxation Code","section":"55003","citation":"Rev. & Tax. Code, § 55003","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30"},{"name":"CHAPTER 1. General Provisions and Definitions [55001. - 55004.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-30/chapter-1"}],"history":"Amended by Stats. 2021, Ch. 432, Sec. 168.   (SB 824)   Effective January 1, 2022.","effective":"2022-01-01","html":"<p>“Department” means the California Department of Tax and Fee Administration.</p>","text":"“Department” means the California Department of Tax and Fee Administration.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-55003","source":"California Legislative Information bulk export (pubinfo)"}